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VIKAS CENTRE FOR DEVELOPMENT, ISHAVASYAM,

(Authority for Advance Ruling, Gujrat | Dec 30, 2022)

Brief facts: M/s. Vikas Centre For Development is a charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out charitable activities. The objects of the Trust are to undertake, promote and support such activities leading to promotion of human development and welfare among general public and to render all types of services for the amelioration, relief, betterment and advancement of the community and for carrying out any programme for the benefit of the fellow b...

GODREJ CONSUMER PRODUCTS LIMITED vs. UNION OF INDIA & OTHERS

(Jammu and Kashmir High Court | Dec 30, 2022)

JUDGMENT TASHI RABSTAN-CJ(A) 1. In both the writ petitions, Notification No.F.No.10(1)2017-DBA-II/NER dated 5th October 2017 and Notification/SRO 519 and 521 dated 21st December 2017 read with Circular No.1060/9/2017-CX dated 27th November 2017, are prayed to be declared as violative of Article 14 of the Constitution of India to the extent the definition of “Eligible unit” prohibits petitioner’s unit from availing any benefit under the impugned Notification. By writ ...

UDHAYAN STEELS PRIVATE LIMITED. vs. DEPUTY STATE TAX OFFICER & OTHER

(Madras High Court | Dec 28, 2022)

O R D E R The present writ petition is filed challenging the impugned order dated 15.12.2022 and the connected Order of Detention in Form GST MOV-06 dated 07.12.2022, on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 (hereinafter referred to as 'Act'). 2. Relying upon the order dated 10.10.2022 made in W.P.No.25931 of 2022, the learned counsel for the petitioner would submit that the scope of Sec...

VISHAKA EXPORTS vs. ASSISTANT COMMISSIONER

(Madras High Court | Dec 23, 2022)

ORDER Captioned main writ petition has been filed assailing an 'order dated 22.06.2022 bearing reference GSTIN : 33AAPFV2954F2ZX/2018- 19' made by lone respondent [hereinafter 'impugned order' for the sake of convenience and clarity]. 2. Impugned order has been made by lone respondent under Section 73 of 'Tamil Nadu Goods and Services Tax Act, 2017' [hereinafter 'TN-G&ST Act' for the sake of convenience and clarity]. 3. Short facts are that the ...

INDIAN HUME PIPE COMPANY LTD.

(Authority for Advance Ruling, Uttar Pradesh | Dec 23, 2022)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s Indian Hume Pipe Company Ltd., Gwalior Road, Karari, Jhansi, Uttar Pradesh, 284003 (here in after referred to as the applicant) is a registered assessee under GST having GSTIN: 09AAACT4063D1ZK. 2. The Applicant has submitted application for Advance Ruling dated 28-06-2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with certain annexure. 3. ...

SHREE SIDDIVINAYAK PUBLICATIONS vs. THE JOINT COMMISSIONER

(Telangana High Court | Dec 23, 2022)

ORDER: PER THE HON’BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narasimha Sarma, learned counsel for respondent Nos.1 & 2. We have also heard Mr. B.Mukherjee, learned counsel representing Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India for respondent No.3. 2. By filing this petition under Article 226 of the Constitution of India, petitioner se...

SECUTECH AUTOMATION (INDIA) PRIVATE LIMITED vs. STATE OF GUJARAT

(Gujarat High Court | Dec 22, 2022)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Leave to amend the proposed draft amendment to the petition is permitted. 2. By way of the present petition under Article 226 of the Constitution of India, the petitioner is seeking to quash and set aside the order dated 04.07.2019 passed by the Assistant Commissioner, Ghatak 9 (Ahmedabad), Range-3, Division-1 under section 29(2) of the Central Goods and Services Tax Act, 2017 (the Act) and order of cancellation of registra...

JATIN BHAGWATLAL SHAH vs. STATE OF GUJARAT

(Gujarat High Court | Dec 22, 2022)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. This is a petition challenging the order dated 20.08.2022 passed under section 107 of the Central/Gujarat Goods and Services Tax Act, 2017 (GST Act) confirming cancellation of registration certificate under the GST Act. The Authority proceeded to dismiss the appeal by order dated 20.08.2022. It is also averred that the order of cancellation of registration is also non-speaking. It is cancelled on the ground that the petitioner ...

REKHA SAXENA vs. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX

(Delhi High Court | Dec 22, 2022)

[Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.56105/2022 1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 17568/2022 2. Issue notice. 3. Mr R. Ramachandran accepts notice on behalf of the contesting respondents i.e., respondent nos.1 and 2. 4. In view of the order that we propose to pass, Mr Ramachandran says that a counter-affidavit is not re...

KISHORE PROJECTS PRIVATE LIMITED vs. STATE OF GUJARAT

(Gujarat High Court | Dec 22, 2022)

ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner under Article 226 of the Constitution of India, seeks to quash and set aside the order dated 07/04/2022 passed under section 73 of the Act, whereby the demand is raised of Rs.31,95,464/- [consisting of tax of Rs.20,22,446/- (CGST + SGST), interest of Rs.9,70,774/- and penalty of Rs.2,02,244/-] for mismatch of ITC between GSTR 2A vs GSTR 3B of the GST Act. 2. The petitioner is a Company incorporated under the ...

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